| Description |
1 online resource |
| Series |
Routledge companions in business, management and accounting |
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Routledge companions in business, management and accounting.
|
| Contents |
Cover; Half Title; Title Page; Copyright Page; Table of Contents; List of figures; List of tables; Notes on contributors; Preface; Acknowledgements; 1 Introduction: The function of auditing; Part I The social environment of auditing; 2 The auditing profession; 3 Globalization of auditing; 4 The market for audit services; 5 The audit expectation gap: A persistent but changing phenomenon; 6 Research on litigation against auditors; 7 Non-audit services and auditor independence; 8 Auditor tenure and rotation; 9 Fraud and auditors' responsibility; 10 Earnings management and auditing |
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11 Audit quality12 Audits of private companies; Part II The impact of regulation of auditing; 13 Not just a standard story: The rise of international standards on auditing; 14 Oversight and inspection of auditing; Part III Research on the process of auditing; 15 Auditor industry specialization; 16 Judgment and decision making; 17 Analytical procedures; 18 Internal audit; 19 Audit approaches and business risk auditing; 20 The external auditor and the audit committee; 21 Auditing ethics; 22 Estimating audit fees and production models; Part IV Issues concerned with audit reporting |
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23 Audit reports24 Going concern; 25 Reporting on internal control; Part V Alternative auditing services; 26 Assurance of environmental, social and sustainability information; 27 Continuous auditing; Part VI Conclusion; 28 The future of auditing research; Index |
| Summary |
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Auditing.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Auditing
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| Genre/Form |
handbooks.
|
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Handbooks and manuals.
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Guides et manuels.
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| Form |
Electronic book
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| Author |
Hay, David, 1955- editor.
|
|
Knechel, W. Robert, editor.
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Willekens, Marleen, editor.
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| ISBN |
1136210350 |
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9781136210358 |
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9781322129105 |
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132212910X |
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9780203094921 |
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0203094921 |
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